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The full definition of a dwelling is found in Section 3 of the
Local Government Finance Act 1992.
Broadly speaking,
a dwelling is a separate unit of living accommodation, together
with any garden, yard, garage or other outbuildings, attached to
it, all occupied by the same person(s) and within the same area
of land.
A property can appear in the Council Tax Valuation List and a non-domestic
rating list if it is used for both domestic and business purposes.
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